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HMRC internal manual

International Manual

HM Revenue & Customs
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Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: Time limit

The claim must be made within 20 months following the end of the starting period or such longer period as the Commissioners of HM Revenue & Customs may allow, by the United Kingdom company or companies having a majority interest (determined in accordance with INTM255720) in the company for the starting period.